Article 975 of the French General Tax Code
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties or real estate rights are allocated to the main industrial, commercial, craft, agricultural or liberal activity of the persons mentioned in 1° of the said article 965. The property or rights mentioned in the first paragraph of…